State Of Rajasthan vs M/S Lafarge India Pvt. Ltd
2022 Latest Caselaw 9411 Raj

HIGH COURT OF JUDICATURE FOR RAJASTHAN AT JODHPUR S.B. Civil Writ Petition No. 6008/2021

State Of Rajasthan, Through The Collector (Stamps), Circle Bhilwara.

----Petitioner Versus M/s Lafarge India Pvt. Ltd., (Now Nuvoco Vistas Corporation Ltd.), Shrisati Tower, B-62 Sahkar Marg, Lal Kothari, Jaipur.

                                                                ----Respondent


For Petitioner(s)        :     Mr. Sandeep Shah, Sr. Advocate- AAG
                               assisted by Ms. Akshiti Singhvi
For Respondent(s)        :



            HON'BLE MR. JUSTICE VIJAY BISHNOI

                         Judgment / Order

19/07/2022

This writ petition is filed by the petitioner-State being

aggrieved with the order dated 23.01.2017 passed by the

Rajasthan Tax Board, Ajmer (for short 'the Tax Board').

It appears that the respondent being aggrieved with the

order dated 23.01.2012 passed by the Collector (Stamp) Circle

Bhilwara (for short 'the Collector') under Section 35 of the

Rajasthan Stamp Act, 1998 has preferred a revision petition

before the Tax Board claiming that the assessment done by the

Collector vide order dated 23.01.2012 is not in accordance with

law. The Tax Board after hearing the counsel for the parties has

allowed the said revision petition and set aside the order dated

23.01.2012 passed by the Collector and has remanded the matter

to it for deciding the same afresh after taking into consideration

the facts and circumstances of the case.

[CW-6008/2021]

Against the order dated 23.01.2017, the State has preferred

this writ petition in April, 2021 only. This Court sought explanation

from the State for filing this writ petition with a delay of around

more than four years and in response to that an additional

affidavit is filed on behalf of the officer in-charge. In the additional

affidavit, it is mentioned that pursuant to the order dated

23.01.2017 passed by the Tax Board, the matter is taken up by

the Collector and notices were issued to the respondent, who put

in appearance and sought time to file reply. In the year January,

2018, the Collector wrote a letter to the department seeking

instructions to challenge the order dated 23.01.2017 passed by

the Tax Board. As per the additional affidavit, communications

were carried out between the Collector and the department up to

2020 and ultimately the department has decided to file writ

petition in the year 2020, however, the exact date has not been

mentioned.

Taking into consideration the above facts and circumstances

of the case, this Court is of the opinion that the delay in filing the

present writ petition challenging the order dated 23.01.2017

passed by the Tax Board has not sufficiently been explained,

therefore, I am not inclined to interfere in this writ petition only on

this ground.

Mr. Sandeep Shah, learned Sr. Advocate for the petitioner-

State has submitted that the Tax Board made certain observations

in the 23.01.2017 and in view of that noting is left with the

Collector to decide the matter afresh regarding assessment of the

market value of the property in question.

This Court is of the opinion that once the Tax Board has

remanded the matter to the Collector for afresh adjudication of

[CW-6008/2021]

the issue, then the Collector is required to take a decision afresh

in accordance with law obviously without being influenced by any

of the observations made by the Tax Board in the impugned order.

Hence, this writ petition is dismissed with the above

observations.

Stay petition is also dismissed.

(VIJAY BISHNOI),J 2-mohit/-

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